Section 40 CGST Act 2017 – First return.
Section 40 CGST Act 2017 [ Section 40 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 40 CGST Act 2017 explains First return and is covered in Chapter IX – Returns [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of… Read More »